TAX GUIDE FOR PREPARING YOUR

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Dear Limited Partners,

Enclosed you will find tax information relating to Forms T5013 Statement of Partnership Income and Relevé 15

(“RL-15”) Amounts allocated to the members of a partnership (for Québec Residents) which will assist you in preparing your 2013

individual income tax return and in claiming the flow-through share tax deduction and applicable tax credits in respect of your

investment(s) in any of the above listed Limited Partnerships.

The information contained in this guide is strictly for information purposes and should in no way be regarded

as tax advice. We suggest you consult with your tax advisor to determine the optimal use of your share of the federal/provincial

deductions/credits, as well as the impact, if any, on your liability for alternative minimum tax.

If you have any difficulties completing your individual income tax return or claiming any deductions/credits which appear on your

T5013/RL-15, you should consult your tax advisor.

If you are a corporation or trust and require assistance, please consult with your tax advisor as this guide is for individual taxpayers

only.

If you are missing any tax forms that make up your 2013 T1 General Income Tax and Benefit Return, please contact your local tax

office or visit the CRA website @ http://www.cra-arc.gc.ca

Yours truly,

GOODMAN & COMPANY, INVESTMENT COUNSEL INC.

CMP 2012 RESOURCE LIMITED PARTNERSHIP

CMP 2013 RESOURCE LIMITED PARTNERSHIP

CANADA DOMINION RESOURCES 2012 LIMITED PARTNERSHIP

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Filing Instructions for Form T5013

A. Business Income (Loss), Capital Gains (Losses), Dividends and Interest from a Partnership

(Refer to Exhibit A.1 and A.2) ... 3

B. Claiming Canadian Exploration Expenses (CEE) and Canadian Development Expenses (CDE)

(Refer to Exhibit B) ... 4

C. Claiming the Federal Investment Tax Credit

(Refer to Exhibit C) ... 5

For Ontario Residents Only

D. Claiming the Ontario Flow-Through Share Tax Credit (Refer to Exhibit D) ... 6

For British Columbia Residents Only

E. Claiming the British Columbia Mining Flow-Through Share Tax Credit (Refer to Exhibit E) ... 6

For Manitoba Residents Only

F. Claiming the Manitoba Mineral Exploration Tax Credit (Refer to Exhibit F) ... 7

For Saskatchewan Residents Only

G. Claiming the Saskatchewan Mining Exploration Tax Credit (Refer to Exhibit G) ... 7

Filing Instructions for Form RL-15

For Québec Residents Only

H. Business Income (Loss), Capital Gains (Losses), Dividends and Interest from a Partnership

(Refer to Exhibit H.1, H.2, I, J, K, L and M) ... 8

I. Claiming Canadian Exploration Expenses and Canadian Development Expenses

(Refer to Exhibit I and M) ... 9

J. Claiming Québec Exploration Expenses

(Refer to Exhibit J) ... 10

Supplementary Exhibits

K. Relevé 15 Memo Supplementary ... 24

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A. Business Income (Loss), Capital Gains (Losses), Dividends and Interest from a Partnership

(Refer to Exhibit A.1 and A.2)

Box 104

Limited partnership business income (loss) (Refer to Exhibit A.1)

This amount represents your share of partnership income (loss) for 2013.

This amount should be reported on line 122, page 2 of your 2013 T1 General Income Tax and Benefit Return.

Boxes 105

and 106

Limited partner’s at-risk amount and Limited partner’s adjusted at-risk amount

These two amounts represent a limited partner’s original cost of the partnerships’s interest, plus or minus certain adjustments. A limited partner cannot deduct

partnership losses and investment tax credits in excess of the at-risk amount. A limited partner’s share of resource expenses is restricted to the partner’s adjusted

at-risk amount. These two amounts are not reported in the T1 2013 General Income Tax and Benefit Return. They are used by taxpayers and Canada Revenue Agency

to determine the limit to which you can deduct losses and resource expenses, as well as investment tax credits that may be claimed.

Box 108

_{Limited partnership loss available for carry forward}

This amount represents your share of the current year limited partnership loss that cannot be deducted.

Note: You can only deduct this amount from future partnership income allocations if you have a positive at-risk amount.

Box 128

Interest from Canadian sources (Refer to Exhibit A.1)

This amount represents your share of partnership interest income for 2013.

This amount should be reported in Part II, “Interest and other investment income” of Schedule 4. The total amount in Part II should be reported on line 121, page 2 of

your 2013 T1 General Income Tax and Benefit Return.

Box 129

_{Actual amount of dividends (other than eligible dividends) from corporations resident in Canada (Refer}

to Exhibit A.2)

This amount represents your share of the partnership’s actual dividends received from taxable Canadian corporations for 2013.

The taxable amount of non-eligible dividends from Box 130 should be reported in Part I, “Taxable amount of dividends (eligible and other than eligible) from taxable

Canadian corporations” of Schedule 4 in either lines 1, 2 or 3. The total amount of taxable non-eligible dividend in Part I line 4 should be reported on line 180, page 2

of your 2013 T1 General Income Tax and Benefit Return.

The federal dividend tax credit amount from Box 131 should be reported on line 425 of Schedule 1. The total amount on line 65 of Schedule 1 should be reported on

line 420, page 4 of your 2013 T1 General Income Tax and Benefit Return.

Box 132

Actual amount of eligible dividends from corporations resident in Canada

This amount represents your share of the partnership’s actual eligible dividends received from taxable Canadian corporations for 2013.

The taxable amount of eligible dividends from Box 133 should be reported in Part I, “Taxable amount of eligible dividends” of Schedule 4 in either lines 5, 6 or 7. The

total amount in Part I should be reported on line 120, page 2 of your 2013 T1 General Income Tax and Benefit Return.

The federal dividend tax credit amount from Box 134 should be reported on line 425 of Schedule 1. The total amount on line 65 of Schedule 1 should be reported on

line 420, page 4 of your 2013 T1 General Income Tax and Benefit Return.

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Box 151

Capital gains (losses) (Refer to Exhibit A.1)

This amount represents your share of partnership capital gains (losses) for 2013.

This amount should be reported on line 174, “T5, T5013, and T4PS Information slips – Capital gains (or losses)” of Schedule 3. The taxable capital gains on line 199 of

Schedule 3 should be reported on line 127, page 2 of your 2013 T1 General Income Tax and Benefit Return.

B. Claiming Canadian Exploration Expenses (CEE) and Canadian Development Expenses (CDE) (Refer to Exhibit B)

Box 190

_{Renounced Canadian exploration expenses}

This amount represents your share of Canadian exploration expenses for 2013.

This amount should be reported in Form T1229 – Statement of Resource Expenses and Depletion Allowance for calculating the maximum CEE deduction available in

2013 to reduce your federal taxable income for the year, or for a future year.

(i)

Report any carry forward balance of Cumulative CEE (CCEE) from the prior year to Area II Box (1) of your 2013 Form T1229. A carry forward would arise if you had

any undeducted CEE from previous years.

(ii) Report the amount from Box 190 of the T5013 slip to Area I and Area II of Form T1229.

(iii) Report previous year’s claim for the federal investment tax credit and current year’s claim for the provincial flow-through share tax credit to Area II of Form

T1229.

(iv) Calculate Box A by adding Box (1) to Box (2) and subtracting Box (3).

(v) If the amount in Box A of Form T1229 is negative, report this amount as other income on line 130, page 2

of your 2013 T1 General Income Tax and Benefit Return.

(vi) Calculate Box (4) by multiplying Box A by 100%.

(vii) Report your desired CEE claimed for the current year in Box B, Area II of Form T1229.

Note: You may claim any amount of CEE deduction up to a maximum of Box (4).

(viii) Calculate Box [A-B] by subtracting Box B from Box A. Box [A-B] will be the amount carried forward to the 2014 taxation year.

Note: Any unused balance of the CEE pool at the end of the year can be carried forward indefinitely.

(ix) Report Area II, Box B to Area III. The total amount in Area III should be reported on line 224, page 3 of your 2013 T1 General Income Tax and Benefit Return.

Box 191

_{Renounced Canadian development expenses}

This amount represents your share of Canadian development expenses for 2013.

This amount should be reported in Form T1229 – Statement of Resource Expenses and Depletion Allowance for calculating the maximum CDE deduction available in

2013 to reduce your federal taxable income for the year, or for a future year.

(i)

Report any carry forward balance of Cumulative CDE (CCDE) from the prior year to Area II Box (1) of your 2013 Form T1229. A carry forward would arise if you

had any undeducted CDE from previous years.

(ii) Report the amount from Box 191 of the T5013 slip to Area I and Area II of Form T1229.

(iii) Calculate Box A by adding Box (1) to Box (2) and subtracting Box (3).

(iv) If the amount in Box A of Form T1229 is negative, report this amount as other income on line 130, page 2 of your 2013 T1 General Income Tax and Benefit

Return.

(v) Calculate Box (4) by multiplying Box A by 30%.

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(vi) Report your desired CDE claimed for the current year in Box B, Area II of Form T1229.

Note: You may claim any amount of CDE deduction up to a maximum of Box (4).

(vii) Calculate Box [A-B] by subtracting Box B from Box A. Box [A-B] will be the amount carried forward to the 2014 taxation year.

Note: Any unused balance of the CDE pool at the end of year can be carried forward indefinitely.

(viii) Report Area II, Box B to Area III. The total amount in Area III should be reported on line 224, page 3 of your 2013 T1 General Income Tax and Benefit Return.

C. Claiming the Federal Investment Tax Credit (Refer to Exhibit C)

Box 194

_{Expenses qualifying for Investment Tax Credit (ITC)}

This amount represents the renounced Canadian exploration expenses that qualify for the Investment Tax Credit in 2013.

This amount should be reported on Form T1229 – Statement of Resource Expenses and

T2038 – Investment Tax Credit (Individuals) for calculating the investment tax credit available in 2013 to reduce your federal tax payable for the year, for a previous

year, or for a future year.

(i)

Report the amount from Box 194 on the T5013 slip to Area I & IV of Form T1229.

(ii) Report the provincial flow-through share tax credit available in the year to Area IV of Form T1229.

(iii) Calculate the eligible expenditure qualifying for an investment tax credit in Area IV of Form T1229 and enter the amount on line 6717, Part B of Form T2038.

(iv) Calculate line B in Part B of Form T2038 by multiplying line 6717 by 15%. Report the amount from Line E of Part B, which is the sum of lines B, C, and D of Part

B, to column 3 on page 6 of Form T2038.

(v) Report any carry forward balance of federal investment tax credits from the prior year on column 1, page 6 of Form T2038.

(vi) Calculate column 5 by adding column 1, 2 and 3 and subtracting column 4.

(vii) Report the amount from column 5 on line F of Form T2038.

(viii) Calculate line G by subtracting any Federal political contribution tax credits and labour-sponsored funds tax credits from Federal tax.

(ix) Report the lesser of line F or line G on column 6. The amount in column 6 should be reported on line 412 of Schedule 1 – Federal tax. If you are subject to

alternative minimum tax, enter zero in column 6 and proceed to “Calculating an allowable claim if alternative minimum tax (AMT) applies”.

(x) Calculate column 9 by subtracting column 6, 7, 8 from column 5. The amount will be carried forward to your 2014 tax return.

Note: Any unused balance at the end of the year can be carried back 3 years and carried forward 20 years.

(xi) Report line 65 of Schedule 1 on line 420, page 4 of your 2013 T1 General Income Tax and Benefit Return.

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For Ontario Residents Only

D. Claiming the Ontario Flow-Through Share Tax Credit (Refer to Exhibit D) – Ontario Residents Only

Box 200

_{Expenses qualifying for Ontario tax credit}

This amount represents the renounced Canadian exploration expenses that qualify for the Ontario Focused

Flow-Through Share Tax Credit for 2013.

This amount should be reported on Form T1221 – Ontario Focused Flow-Through Share Resource Expenses (Individuals) for

2013 and subsequent years for calculating the total qualifying resource expenses available in 2013.

(i)

Report the amount from Box 200 on the T5013 slip on line 1, 2 or 3 of Form T1221.

(ii) Report the amount from line 4 of T1221 to line 6266 in the “Ontario focused flow-through share tax credit” section of Form ON479 – Ontario Credits.

(iii) Calculate line 7 on Form ON479 by multiplying line 6266 by 5%.

(iv) Report the amount from line 8 of ON479 on line 479 of page 4 of your 2013 T1 General Income Tax and Benefit Return.

For British Columbia Residents Only

E. Claiming the British Columbia Mining Flow-Through Share Tax Credit (Refer to Exhibit E) – BC Residents Only

Box 197

_{Expenses qualifying for British Columbia tax credit}

This amount represents the renounced Canadian exploration expenses that qualify for the BC Mining Flow-Through Share Tax Credit for 2013.

This amount should be reported on Form T1231 – British Columbia Mining Flow-Through Share Tax Credit for calculating the British Columbia investment tax credit

available in 2013.

(i)

Report the amount from Box 197 on the T5013 slip on line 1, Part 1 of Form T1231.

(ii) Calculate line 3 of Form T1231 by multiplying line 1 by 20%.

(iii) Complete Part 2, BC MFTS tax credit claim for 2013 and report your BC MFTS tax credit claim on line 9

of Form T1231.

(iv) Complete Part 3, “Carryback and amounts available for carryforward” if you have any unused credit at the end of the year.

(v) Report the amount from line 9 of Form T1231 on line 72 of Form BC428 – British Columbia Tax.

(vi) Report the amount from line 73 of Form BC428 on line 428, page 4 of your 2013 T1 General Income Tax and Benefit Return.

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For Manitoba Residents Only

F. Claiming the Manitoba Mineral Exploration Tax Credit (Refer to Exhibit F) – Manitoba Residents Only

Box 199

_{Expenses qualifying for Manitoba tax credit}

This amount represents the renounced Canadian exploration expenses that qualify for the Manitoba Mineral Exploration Tax Credit for 2013.

This amount should be reported on Form T1241 – Manitoba Mineral Exploration Tax Credit for calculating the Manitoba mining exploration tax credit available in

2013.

(i)

Report the amount from Box 199 of the T5013 slip on line 2, Part 1 of Form T1241.

(ii) Calculate line 4 of Form T1241 by multiplying line 2 by 30%.

(iii) Complete Part 1, Manitoba mineral exploration tax credit claim for 2013 and report your Manitoba mineral exploration tax credit claim for the current year on

line 8 of Form T1241.

(iv) Complete Part 2, “Unused credit available” if you have any unused credit at the end of the year.

(v) Report the amount from line 8 of Form T1241 on line 64 of Form MB428 – Manitoba Tax.

(vi) Report the amount from line 67 of Form MB428 on line 428, page 4 of your 2013 T1 General Income Tax and Benefit Return.

For Saskatchewan Residents Only

G. Claiming the Saskatchewan Mineral Exploration Tax Credit (Refer to Exhibit G) – Saskatchewan Residents Only

Box 198

_{Expenses qualifying for Saskatchewan tax credit}

This amount represents the renounced Canadian exploration expenses that qualify for the Saskatchewan Mineral Exploration Tax Credit for 2013.

You will also receive seperately, Form SK-METC – Saskatchewan Mineral Exploration Tax Credit, which indicates the amount of Saskatchewan Mineral Exploration Tax

Credit available for 2013.

(i)

Report the amount of tax credit from Form SK-METC on line 72 of Form SK428 – Saskatchewan Tax.

(ii) Report the amount from line 77 of Form SK428 on line 428, page 4 of your 2013 T1 General Income Tax and Benefit Return.

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For Québec Residents Only

H. Business Income (Loss), Capital Gains (Losses), Dividends and Interest from a Partnership (Exhibit H.1, H.2, I, J, K, L and M)

Box 1

_{Net Canadian and foreign business income (or loss) (Refer to Exhibit H.1 and M)}

This amount represents your share of partnership income (loss) for 2013.

This amount should be reported on line 29, “Income from a partnership of which you were a specified member” of Schedule L. The total net business income on line

34 of Schedule L should be reported on line 164, page 2 of your 2013 Québec Income Tax Return. A negative amount included on line 29 of Schedule L should be

reported on line 10 of Schedule N. A positive amount included on line 29 of Schedule L should be reported on line 24 of Schedule N. The adjustment of investment

expenses on line 40 of Schedule N should be carried to line 260, page 2 of your 2013 Québec income tax return.

Boxes

6A, 6B

Actual amount of eligible dividends and actual amount of ordinary dividends (Refer to Exhibit H.2 and M)

This amount represents your share of the partnership’s actual dividends received from Canadian Corporations for 2013. Box 6A represents the amount of eligible

dividends. Box 6B represents the amount of ordinary dividends.

(i) Calculate the taxable amount of eligible dividends by multiplying Box 6A of the RL-15 slip by 1.38. Calculate the taxable amount of ordinary dividends by

multiplying Box 6B of the RL-15 slip by 1.25. The sum of both amounts of taxable dividends should be reported on line 128, page 2 of your 2013 Québec Income

Tax Return. The amount included on line 128 should be reported on line 20 of Schedule N.

(ii) Report the amount in Box 6A and 6B of the RL-15 slip on line 166 and 167, page 2 of your 2013 Québec Income Tax Return, respectively.

Box 7

Interest from Canadian sources (Refer to Exhibit H.1 and M)

This amount represents your share of partnership interest income for 2013. This amount should be reported on line 130, page 2 of your 2013 Québec Income Tax

Return. The amount included on line 130 should be reported on line 22 of Schedule N.

Box 12

Capital gains (or capital losses) (Refer to Exhibit H.1 and M)

This amount represents your share of partnership capital gains (losses) for the 2013 tax year. This amount includes the capital gains (losses) resulted from resource

property and non-resource property as illustrated in the Note area of your RL-15 slip. The capital gains (losses) resulted from resource property should be reported

on line 47 of Schedule G. The capital gains (losses) resulted from non-resource property should be reported on line 22 of Schedule G.

The total taxable capital gains from line 98 of Schedule G should be reported on line 139, page 2 of your 2013 Québec Income Tax Return. If none of the property

you disposed of entitles you to the capital gains deduction (see line 292, page 3 of your Québec income tax return and instructions in the Revenu Québec Guide

to your 2013 return), enter the amount indicated on line 139 of your return on line 34 of Schedule N.

Note: You are strongly advised to consult with your own tax advisor to determine your eligibility for exemption on capital gains realized from the disposition of

resource property.

Box 14

Gross income (or gross loss) of the partnership

This amount represents the total 2013 gross income of the partnership. You are not required to report this amount in your 2013 Québec Income Tax Return.

Box 26

At-risk amount

This amount represents a partner’s original cost of partnership interest plus or minus certain adjustments. A limited partner cannot deduct partnership losses and

resource expenses in excess of the “at-risk” amount. This amount is for reference only and is not reported in your 2013 Québec Income Tax Return.

Box 27

Limited partnership loss

This amount represents your share of the current year limited partnership loss that cannot be deducted.

Note: You can only deduct this amount from future partnership income allocations if you have a positive at-risk amount.

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Box 44

Dividend tax credit

The dividend tax credit is calculated using the following formulas:

(i) For eligible dividends, amount from box 6A × 16.422%.

(ii) For ordinary dividends, amount from box 6B × 10%.

Report the dividend tax credit on line 415, page 3 of your 2013 Québec Income Tax Return.

Box 45

_{Eligible taxable capital gains amount on resource property (Refer to Exhibit L)}

This amount entitles you to the capital gains deduction on resource property. Report the amount in box 45 on both line 27 and 60 in the form TP-726.20.2-V. The total

capital gain deduction on resource property from line 75 of Schedule TP-726.20.2-V should be reported on line 292 of your 2013 Québec Income Tax Return.

Note: You are strongly advised to consult with your own tax advisor to determine your eligibility for exemption on capital gains realized from the disposition of

resource property.

Box 53

Limited-recourse amount

This amount represents the total 2013 deemed limited-recourse amount of the partnership.

You are not required to report this amount in your 2013 Québec Income Tax Return.

I. Claiming Canadian Exploration Expenses and Canadian Development Expenses (Refer to Exhibit I and M)

Box 60

_{Canadian exploration expenses}

This amount represents your share of Canadian exploration expenses for 2013.

This amount should be added to the Canadian Exploration Expenses pool to determine the maximum available deduction. We have enclosed a blank Relevé 15 memo

supplementary (see Exhibit K) to assist with the calculations.

(i)

Report any carry forward balance of Cumulative CEE (CCEE) from the prior year in column (A) on the Relevé 15 memo supplementary schedule.

(ii) Report the amount from Box 60 of the Relevé 15 slip in column (B) of the Relevé 15 memo supplementary schedule in the row Cumulative CEE (CCEE)

(iii) Report the amount from Box 62 of the Relevé 15 slip in column (F) of the Relevé 15 memo supplementary schedule.

(iv) Calculate Column (H) by adding column (A) to column (B) and subtracting column (C), (D), (E), (F) and (G).

(v) Report your desired CEE claim for the current year in column (J).

Note: You may claim any amount of CEE deduction up to a maximum of 100% of Box H.

(vi) Calculate column (K) by subtracting column (J) from column (H). Column (K) will be carried forward to your 2014 Québec income tax return.

(vii) Report the total amount in column (J) of Relevé 15 memo supplementary schedule to Line 241, “Deduction for exploration and development expenses”, page 2

of your 2013 Québec Income Tax Return.

(viii) Report an amount equal to 50% of the deduction claimed at line 241 on line 14 of Schedule N.

Box 61

Canadian development expenses

This amount represents your share of Canadian development expenses for 2013.

This amount should be added to the Canadian Development Expenses pool to determine the maximum available deduction. We have enclosed a blank Relevé 15

memo supplementary (see Exhibit K) to assist with the calculations.

(i)

Report any carry forward balance of Cumulative CDE (CCDE) from the prior year in column (A) on the Relevé 15 memo supplementary schedule.

(ii) Report the amount from Box 61 of the Relevé 15 slip in column (B) of the Relevé 15 memo supplementary schedule in the row Cumulative CDE (CCDE)

(iii) Calculate Column (H) by adding column (A) to column (B) and subtracting column (C), (D), (E), (F) and (G).

(iv) Report your desired CDE claim for the current year in column (J).

Note: You may claim any amount of CDE deduction up to a maximum of 30% of Box H.

(v) Calculate column (K) by subtracting column (J) from column (H). Column (K) will be carried forward to your 2014 Québec income tax return.

(vi) Report the total amount in column (J) of Relevé 15 memo supplementary schedule to Line 241, “Deduction for exploration and development expenses”, page 2

of your 2013 Québec Income Tax Return.

(vii) Report an amount equal to 50% of the deduction claimed at line 241 on line 14 of Schedule N.

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J. Claiming Québec Exploration Expenses (Refer to Exhibit J)

Box 62

_{Québec exploration expenses}

This amount represents your share of Québec exploration expenses for 2013.

This amount should be reported on line 250, “Other deductions”, page 2 of your 2013 Québec Income Tax Return. Also, enter code “09” on line 249, page 2 of your

2013 Québec Income Tax Return.

Boxes

62, 63

Québec exploration expenses, Québec surface mining exploration expenses and Québec oil and gas

exploration expenses incurred in Québec

This amount represents your share of Québec exploration expenses, and surface mining exploration expenses or oil and gas exploration expenses incurred in Québec

for 2013.

Report the total amount of 25% of Box 62 and 25% of Box 63 of RL-15 slip on line 287, page 3 of your 2013 Québec Income Tax Return. Enter the corresponding

number “04”, “Additional Deduction for Québec Resources” in box 286. If you are entitled to more than one type of deduction on line 287, enter the number “80” in

box 286.

Box 64

Exploration expenses incurred in northern Québec

This amount represents your share of exploration expenses incurred in northern Québec. Only corporations are entitled to an additional deduction with respect to

exploration expenses incurred in northern Québec.

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EXHIBIT A.1:

Reporting Business Income (Loss) Interest & Capital Gains from a Partnership

Protected Bwhen completed

T1 GENERAL 2013

Income Tax and Benefit Return

Complete all the sections that apply to you. For more information, see the guide. _ON

₈

Identification

Print your name and address below. First name and initial

Last name

Mailing address: Apt No – Street No Street name

PO Box RR

City Prov./Terr. Postal Code

Information about your residence

Enter your province or territory of residence on December 31, 2013: Enter the province or territory where youcurrently reside if it is not the same as your mailing address above: If you were self-employed in 2013, enter the province or territory of self-employment:

If you became or ceased to be a resident of Canada for income tax purposes in 2013, enter the date of:

entry Month Day

or departure

Month Day

Information about you

Enter your social insurance number (SIN): Enter your date of birth:

Year Month Day Your language of correspondence:

Votre langue de correspondance :

English Français

Is this return for a deceased person?

If this return is for a deceased person, enter the date of death:

Year Month Day

Marital status

Tick the box that applies to your marital status on December 31, 2013:

1 Married 2 Living common-law 3 Widowed

4 Divorced 5 Separated 6 Single

Information about your spouse or

common-law partner

(if you ticked box 1 or 2 above) Enter his or her SIN:

Enter his or her first name: Enter his or her net income for 2013 to claim certain credits: Enter the amount of universal child care benefit (UCCB) from line 117 of his or her return: Enter the amount of UCCB repayment from line 213 of his or her return:

Tick this box if he or she was self-employed in 2013: 1 Do not use this area

Elections Canada

(see the Elections Canada page in the tax guide for details or visit www.elections.ca) A) Are you a Canadian citizen? . . . Yes 1 No 2 Answer the following question only if you are a Canadian citizen.

B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name,

address, date of birth, and citizenship to Elections Canada to update the National Register of Electors? . . . Yes 1 No 2 Your authorization is valid until you file your next return. Your information will only be used for purposes permitted under the Canada

Elections Act, which include sharing the information with provincial/territorial election agencies, members of Parliament, and registered

political parties, as well as candidates at election time.

Goods and services tax/harmonized sales tax (GST/HST) credit application

See the guide for details.

Are you applying for the GST/HST credit or the Ontario sales tax credit?. . . Yes 1 No 2

Do not use

this area

172

171

5006-R

₂

The guide contains valuable information to help you complete your return.

When you come to a line on the return that applies to you, go to the line number in the guide for more information.

Please answer the following question:

Did you own or hold foreign property at any time in 2013 with a total cost of more than

CAN$100,000? See "Foreign income" section in the guide for more information. . . .266Yes 1 No 2

Ifyes, complete Form T1135 and attach it to your return.

If you had dealings with a non-resident trust or corporation in 2013, see "Foreign income" in the guide.

As a resident of Canada, you have to report your income from all sources both inside and outside Canada.

Total income

Employment income (box 14 of all T4 slips) 101

Commissions included on line 101 (box 42 of all T4 slips) 102

Wage loss replacement contributions

(see line 101 in the guide) 103

Other employment income 104

+

Old age security pension (box 18 of the T4A(OAS) slip) 113

+

CPP or QPP benefits (box 20 of the T4A(P) slip) 114

+

Disability benefits included on line 114

(box 16 of the T4A(P) slip) 152

Other pensions and superannuation 115

+

Elected split-pension amount (attach Form T1032) 116

+

Universal child care benefit (UCCB) 117

+

UCCB amount designated to a dependant 185

Employment insurance and other benefits (box 14 of the T4E slip) 119

+

Taxable amount of dividends (eligible and other than eligible) from taxable

Canadian corporations (attach Schedule 4) 120

+

Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations 180

Interest and other investment income (attach Schedule 4) 121

+

Net partnership income: limited or non-active partners only 122

+

Registered disability savings plan income 125

+

Rental income Gross160 Net126

+

Taxable capital gains (attach Schedule 3) 127

+

Support payments received Total156 Taxable amount128

+

RRSP income (from all T4RSP slips) 129

+

Other income Specify: 130

+

Self-employment income

Business income Gross162 Net135

+

Professional income Gross164 Net137

+

Commission income Gross166 Net139

+

Farming income Gross168 Net141

+

Fishing income Gross170 Net143

+

Workers' compensation benefits (box 10 of the T5007 slip) 144

Social assistance payments 145

+

Net federal supplements (box 21 of the T4A(OAS) slip) 146

+

Add lines 144, 145, and 146 (see line 250 in the guide). =

147

+

Add lines 101, 104 to 143, and 147. This is your total income.150 = 5000-R

Protected B when completed

T1-2013

Capital Gains (or Losses) in 2013

Schedule 3

For more information, see line 127 in the General Income Tax and Benefit Guide, and Guide T4037, Capital Gains. Attach a separate sheet of paper if you need more space. Attach a copy of this schedule to your return.

Note: If you have a business investment loss, see line 217 in the guide.

(1) Year of acquisition

(2)

Proceeds of dispositionAdjusted cost base(3) Outlays and expenses (4) (from dispositions)

(5) Gain (or loss) (column 2 minus columns 3 and 4)

Qualified Dispositions

1. Qualified small business corporation shares (Report, in 3 below, publicly traded shares, mutual fund units,

deferral of eligible small business corporation shares, and other shares.) Number Name of corp. and class of shares

106

Total Gain (or loss)107

2. Qualified farm property and qualified fishing property Address or legal description Prov./Terr.

109

+

Mortgage foreclosures and conditional sales repossessions – Address or legal description

Prov./Terr.

123

+

3. Publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares (Report capital gains (or losses) shown on T5, T5013, T4PS, and T3 information slips on line 174 or line 176.) Number Name of fund/corp. and class of shares

131

+

4. Real estate, depreciable property, and other properties Address or legal description Prov./Terr.

136

+

5. Bonds, debentures, promissory notes, and other similar properties Face value Maturity Date Name of issuer

151

+

6. Other mortgage foreclosures and conditional sales repossessions Address or legal description Prov./Terr.

154

+

7. Personal-use property (full description)

158

Gain only

+

8. Listed personal property (LPP) (full description) Note: You can only apply LPP

losses against LPP gains. Subtract: unapplied LPP losses from other yearsNet gain only159

¦

+

161

Capital gains deferral from qualifying dispositions of eligible small business corporation shares (included in 3 above)

¦

173

Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property (for details, see Form T657)

174

T5, T5013, and T4PS information slips – Capital gains (or losses)

+

176

T3 information slips – Capital gains (or losses)

+

178

Capital loss from a reduction in your business investment loss

¦

191

Total of all gains (or losses) in column 5 before reserves

=

192

Reserves from line 6706 of Form T2017 (if negative, show it in brackets and subtract it)

+

197

Total capital gains (or losses)

=

199

Taxable capital gains (or net capital loss) in 2013 Multiply the amount on line 197 by 50%.

Enter the taxable capital gains on line 127 of your return. If it is a net capital loss, see line 127 in the guide.

5000-S3 Privacy Act, Personal Information Bank number CRA PPU 005

T1-2013

Statement of Investment Income

Schedule 4

State the names of the payers below, and attach any information slips you received. Attach a separate sheet of paper if you need more space. Attach a copy of this schedule to your return.

I – Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations

1 Taxable amount of dividends other than eligible dividends (specify):

2

+

3

+

180 4

Add lines 1 to 3, and enter this amount on line 180 of your return. =

5

Taxable amount of eligible dividends (specify): +

6

+

7

+ 120

II – Interest and other investment income Specify:

+

Income from foreign sources (specify): +

121

Enter this amount on line 121 of your return. =

III – Carrying charges and interest expenses Carrying charges (specify):

Interest expenses (specify): +

221

É

T1-2013

Statement of Investment Income

Schedule 4

1 Taxable amount of dividends other than eligible dividends (specify):

2

+

3

+

180 4

5

6

+

7

+ 120

+

121

221

005 005 030 040 006 020 010 001 004 003 002 AAAA MM JJ YYYY MM DD

Box – Case Other information – Autres renseignements Box – Case

Amount – Montant Code

Box – Case Code Amount – Montant Box – Case Code Amount – Montant

Box – Case Code Amount – Montant Box – Case Amount – Montant Code Box – Case Amount – Montant Code

Box – Case Box – CaseCode Amount – Montant Amount – Montant

Code

Box – Case Box – CaseCode Amount – Montant Code

Privacy Act, personal information bank number CRA PPU 047and CRA PPU 005 Loi sur la protection des renseignements personnels, fichier de renseignements personnels

ARC PPU 047 et ARC PPU 005 Fiscal period end

Exercice se terminant le

Amount – Montant

TS

T5013

Statement of Partnership Income État des revenus d'une société de personnes

T5013 (13)

First name – Prénom Initials – Initiales Last name (print) – Nom de famille (en lettres moulées)

Partner's name and address – Nom et adresse de l'associé

Recipient type Genre de bénéficiaire Country code Code du pays Partner code Code de l'associé

Total business income (loss) Revenu (perte) total(e) d'entreprise Filer's name and address – Nom et adresse du déclarant

Capital cost allowance Déduction pour amortissement Partner's identification number

Numéro d'identification de l'associé Filer's account number (15 characters)

Numéro de compte du déclarant (15 caractères) Revenu (perte) total(e) d'entreprise du commanditaireTotal limited partner business income (loss)

Total capital gains (losses) Total des gains (pertes) en capital Partner's share (%) of partnership

Part de l'associé (%) dans la société de personnes Filer's name and address – Nom et adresse du déclarant

Protected B when completed – Protégé B une fois rempli

030 040 006 020 010 001 004 003 002 AAAA MM JJ YYYY MM DD

Box – Case Other information – Autres renseignements

Privacy Act, personal information bank number CRA PPU 047 and CRA PPU 005 Loi sur la protection des renseignements personnels, fichier de renseignements personnels

TS

T5013

T5013 (13)

Tax shelter identification number (see statement on reverse side *)

Numéro d'inscription de l'abri fiscal (lisez l'énoncé au dos *)

(12)

EXHIBIT A.2:

Reporting Dividend from a Partnership

T1 GENERAL 2013

Income Tax and Benefit Return

Complete all the sections that apply to you. For more information, see the guide. _ON

₈

Identification

Print your name and address below. First name and initial

Last name

Mailing address: Apt No – Street No Street name

PO Box RR

City Prov./Terr. Postal Code

Information about your residence

Enter your province or territory of residence on December 31, 2013: Enter the province or territory where youcurrently reside if it is not the same as your mailing address above: If you were self-employed in 2013, enter the province or territory of self-employment:

If you became or ceased to be a resident of Canada for income tax purposes in 2013, enter the date of:

entry Month Day

or departure

Month Day

Information about you

Enter your social insurance number (SIN): Enter your date of birth:

Year Month Day Your language of correspondence:

Votre langue de correspondance :

English Français

Is this return for a deceased person?

If this return is for a deceased person, enter the date of death:

Year Month Day

Marital status

Tick the box that applies to your marital status on December 31, 2013:

1 Married 2 Living common-law 3 Widowed

4 Divorced 5 Separated 6 Single

Information about your spouse or

common-law partner

(if you ticked box 1 or 2 above) Enter his or her SIN:

Enter his or her first name: Enter his or her net income for 2013 to claim certain credits: Enter the amount of universal child care benefit (UCCB) from line 117 of his or her return: Enter the amount of UCCB repayment from line 213 of his or her return:

Tick this box if he or she was self-employed in 2013: 1 Do not use this area

Elections Canada

(see the Elections Canada page in the tax guide for details or visit www.elections.ca) A) Are you a Canadian citizen? . . . Yes 1 No 2 Answer the following question only if you are a Canadian citizen.

B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name,

address, date of birth, and citizenship to Elections Canada to update the National Register of Electors? . . . Yes 1 No 2 Your authorization is valid until you file your next return. Your information will only be used for purposes permitted under the Canada

Elections Act, which include sharing the information with provincial/territorial election agencies, members of Parliament, and registered

political parties, as well as candidates at election time.

Goods and services tax/harmonized sales tax (GST/HST) credit application

See the guide for details.

Are you applying for the GST/HST credit or the Ontario sales tax credit?. . . Yes 1 No 2

Do not use

this area

172

171

5006-R

₂

The guide contains valuable information to help you complete your return.

When you come to a line on the return that applies to you, go to the line number in the guide for more information.

Please answer the following question:

Did you own or hold foreign property at any time in 2013 with a total cost of more than

CAN$100,000? See "Foreign income" section in the guide for more information. . . .266Yes 1 No 2

Ifyes, complete Form T1135 and attach it to your return.

If you had dealings with a non-resident trust or corporation in 2013, see "Foreign income" in the guide.

As a resident of Canada, you have to report your income from all sources both inside and outside Canada.

Total income

Employment income (box 14 of all T4 slips) 101

Commissions included on line 101 (box 42 of all T4 slips) 102

Wage loss replacement contributions

(see line 101 in the guide) 103

Other employment income 104

+

Old age security pension (box 18 of the T4A(OAS) slip) 113

+

CPP or QPP benefits (box 20 of the T4A(P) slip) 114

+

Disability benefits included on line 114

(box 16 of the T4A(P) slip) 152

Other pensions and superannuation 115

+

Elected split-pension amount (attach Form T1032) 116

+

Universal child care benefit (UCCB) 117

+

UCCB amount designated to a dependant 185

Employment insurance and other benefits (box 14 of the T4E slip) 119

+

Taxable amount of dividends (eligible and other than eligible) from taxable

Canadian corporations (attach Schedule 4) 120

+

Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations 180

Interest and other investment income (attach Schedule 4) 121

+

Net partnership income: limited or non-active partners only 122

+

Registered disability savings plan income 125

+

Rental income Gross160 Net126

+

Taxable capital gains (attach Schedule 3) 127

+

Support payments received Total156 Taxable amount128

+

RRSP income (from all T4RSP slips) 129

+

Other income Specify: 130

+

Self-employment income

Business income Gross162 Net135

+

Professional income Gross164 Net137

+

Commission income Gross166 Net139

+

Farming income Gross168 Net141

+

Fishing income Gross170 Net143

+

Workers' compensation benefits (box 10 of the T5007 slip) 144

Social assistance payments 145

+

Net federal supplements (box 21 of the T4A(OAS) slip) 146

+

Add lines 144, 145, and 146 (see line 250 in the guide). =

147

+

Add lines 101, 104 to 143, and 147. This is your total income.150 = 5000-R

T1-2013

Statement of Investment Income

Schedule 4

1 Taxable amount of dividends other than eligible dividends (specify):

2

+

3

+

180 4

5

6

+

7

+ 120

+

121

221

É

T1-2013

Statement of Investment Income

Schedule 4

1 Taxable amount of dividends other than eligible dividends (specify):

2

+

3

+

180 4

5

6

+

7

+ 120

005 005 030 040 006 020 010 001 004 003 002 AAAA MM JJ YYYY MM DD

Box – Case Other information – Autres renseignements Box – Case

Amount – Montant Code

Box – Case Code Amount – Montant Box – Case Code Amount – Montant

Box – Case Code Amount – Montant Box – Case Amount – Montant Code Box – Case Amount – Montant Code

Code

Box – Case Box – CaseCode Amount – Montant Code

Privacy Act, personal information bank number CRA PPU 047and CRA PPU 005 Loi sur la protection des renseignements personnels, fichier de renseignements personnels

Amount – Montant

TS

T5013

T5013 (13)

Protected B when completed – Protégé B une fois rempli

030 040 006 020 010 001 004 003 002 AAAA MM JJ YYYY MM DD

Box – Case Other information – Autres renseignements

Privacy Act, personal information bank number CRA PPU 047 and CRA PPU 005 Loi sur la protection des renseignements personnels, fichier de renseignements personnels

TS

T5013

T5013 (13)

Code Code

129

131

133

130

132

134 Refund or balance owing

4

Net federal tax: enter the amount from line 65 of Schedule 1 (attach Schedule 1, even if the result is "0") 420

CPP contributions payable on self-employment and other earnings

(attach Schedule 8 or Form RC381, whichever applies) 421

+

Employment insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13)430

+

Social benefits repayment (amount from line 235) 422

+

Provincial or territorial tax (attach Form 428, even if the result is "0") 428

+

Add lines 420, 421, 430, 422, and 428. This is your total payable. 435 = •

Total income tax deducted 437 •

Refundable Quebec abatement 440

+

•

CPP overpayment (enter your excess contributions) 448

+

•

Employment insurance overpayment (enter your excess contributions) 450

+

•

Refundable medical expense supplement (use the federal worksheet) 452

+

•

Working income tax benefit (WITB) (attach Schedule 6) 453

+

•

Refund of investment tax credit (attach Form T2038(IND)) 454

+

•

Part XII.2 trust tax credit (box 38 of all T3 slips) 456

+

•

Employee and partner GST/HST rebate (attach Form GST370) 457

+

•

Taxpaid by instalments 476

+

•

Provincial or territorial credits (attach Form 479 if it applies) 479

+

•

Add lines 437 to 479. These are your total credits. 482 =

¦

Line 435 minus line 482 This is your refund or balance owing. =

If the result is negative, you have a refund. If the result is positive, you have a balance owing. Enter the amount below on whichever line applies. Generally, we do not charge or refund a difference of $2 or less.

Refund484 • Balance owing485 • Amount enclosed486 •

Attach to page 1 a cheque or money order payable to the Receiver General, or make your payment online (go to www.cra.gc.ca/mypayment). Your payment is due no later than April 30, 2014.

Direct deposit – Start or change(see line 484 in the guide)

You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed. Income tax refund, GST/HST credit and CCTB and any related provincial and territorial payments, WITB advance payments, any other deemed overpayment of tax, and UCCB. To start direct deposit or to change account information, complete lines 460, 461, and 462 below.

By providing my banking information I authorize the Receiver General to deposit in the bank account number shown below any amounts payable to me by the CRA, until otherwise notified by me. I understand that this authorization will replace all of my previous direct deposit authorizations.

460 Branch number (5 digits) 461 Institution number (3 digits) 462 Account number (maximum 12 digits)

Ontario opportunities fund

You can help reduce Ontario's debt by completing this area to donate some or all of your 2013 refund to the Ontario opportunities fund. Please see the provincial pages for details.

Amount from line 484 above 1

Your donation to the

Ontario opportunities fund 465

¦

2

Net refund (line 1 minus line 2) 466= 3

I certify that the information given on this return and in any documents attached is correct, complete, and fully discloses all my income. Sign here

It is a serious offence to make a false return.

Telephone Date

490 If a fee was charged for preparing this return,

complete the following: Name of preparer:

Telephone: EFILE number (if applicable): 489

Do not use

this area

487

488

•

5006-R Privacy Act, Personal Information Bank number CRA PPU 005

T1-2013

Federal Tax

Schedule 1

Complete this schedule, and

attach a copy to your return.

For more information, see the related line in the guide.

Step 1 – Federal non-refundable tax credits

300 1

Basic personal amount claim $11,038

301 2

Age amount (if you were born in 1948 or earlier) (use the federal worksheet) (maximum $6,854)

+

303 3

Spouse or common-law partner amount (attach Schedule 5)

+

305 4

Amount for an eligible dependant (attach Schedule 5)

+

Amount for children born in 1996 or later

366

Number of children for whom you are not claiming

the family caregiver amount

×

$ = 5

352

Number of children for whom you are claiming

the family caregiver amount

×

$ =

+

6

367 7

Add lines 5 and 6.

=

+

306 8

Amount for infirm dependants age 18 or older (attach Schedule 5)

+

CPP or QPP contributions:

308 •9

through employment from box 16 and box 17 of all T4 slips

(attach Form RC381, if applicable)

+

310 •10

on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies)

+

Employment insurance premiums:

312 •11

through employment from box 18 and box 55 of all T4 slips (maximum $891.12)

+

317 •12

on self-employment and other eligible earnings (attach Schedule 13)

+

362 13

Volunteer firefighters' amount

+

363 14

Canada employment amount

(If you reported employment income on line 101 or line 104, see line 363 in the guide.) (maximum $1,117)

+

364 15

Public transit amount

+

365 16

Children's fitness amount

+

370 17

Children's arts amount

+

369 18

Home buyers' amount

+

313 19

Adoption expenses

+

314 20

Pension income amount (use the federal worksheet) (maximum $2,000)

+

315 21

Caregiver amount (attach Schedule 5)

+

316 22

Disability amount (for self)

(claim$7,697 or, if you were under 18 years of age, use the federal worksheet)

+

318 23

Disability amount transferred from a dependant (use the federal worksheet)

+

319 24

Interest paid on your student loans

+

323 25

Your tuition, education, and textbook amounts (attach Schedule 11)

+

324 26

Tuition, education, and textbook amounts transferred from a child

+

326 27

28 29

Amounts transferred from your spouse or common-law partner (attach Schedule 2)

+

330

Medical expenses for self, spouse or common-law partner, and your dependent children born in 1996 or later

Enter $2,152 or 3% of line 236 of your return, whichever is less.

–

30

Line 28 minus line 29 (if negative, enter "0")

=

2,234 4,274

Step 2 – Federal tax on taxable income

38 Enter your taxable income from line 260 of your return.

Complete the appropriate column

depending on the amount on line 38. $43,561 or lessLine 38 is thanLine 38 is more $43,561 but not more than

$87,123

Line 38 is more

than$87,123 but

not more than $135,054

Line 38 is more

than$135,054

Enter the amount from line 38. 39

–

40

Line 39 minus line 40 (cannot be negative)

=

41

× × × × 42

Multiply line 41 by line 42.

=

43

+

44

Add lines 43 and 44.

=

45

Go to Step 3. Go to Step 3. Go to Step 3. Go to Step 3.

Step 3 – Net federal tax

46 Enter the amount from line 45.

424 •47

Federal tax on split income (from line 5 of Form T1206)

+

404 48

Add lines 46 and 47.

=

350 49

Enter your total federal non-refundable tax credits from line 37 on the previous page.

425 •50

Federal dividend tax credit

+

426 51

Overseas employment tax credit (attach Form T626)

+

427 •52

Minimum tax carryover (attach Form T691)

+

53

Add lines 49 to 52.

=

–

429 54

Line 48 minus line 53 (if negative, enter "0") Basic federal tax

=

405 55

Federal foreign tax credit (attach Form T2209)

–

406 56

57

Line 54 minus line 55 (if negative, enter "0") Federal tax

=

409

Total federal political contributions

(attach receipts)

410 •58

Federal political contribution tax credit

(use the federal worksheet) (maximum $650)

412 •59

Investment tax credit (attach Form T2038(IND))

+

Labour-sponsored funds tax credit

413 414